High Court Rules Against Disallowing ITC Claim for Entire Year Without Evidence; Monthly Restrictions Unjustified.

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....ITC - When the Assessing Authority could pass the impugned re-assessment order for the whole year in one go, disallowing the ITC claim illegally by restricting it on the basis of monthly Tax Periods, what can be the justification for disallowing the same, without it being found to be an unverified claim, not supported by valid Sales Invoices ? None - is the simple answer ! - HC....